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<h1>Customs duty exemptions: specified imports exempted from duty and IGST beyond prescribed standard rates, subject to Annexure conditions.</h1> Notification No. 50/2017 exempts imported goods listed in the Table from so much of customs duty and IGST as exceeds amounts calculated at the standard rate and the specified IGST rate respectively, subject to the Annexure conditions and any List specific provisions. The Table identifies tariff items, descriptions, standard ad valorem or specific rates, IGST columns and condition numbers. The Annexure prescribes eligibility, documentary, end use and disposal conditions. The notification records amendments, temporal provisos and was superseded by Notification No. 45/2025 with effect from 1st November, 2025.
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